XML 34 R23.htm IDEA: XBRL DOCUMENT v3.21.2
Revenue Recognition (Tables)
6 Months Ended
Jul. 03, 2021
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregate CRA's revenue by type of contract and geographic location
The following tables disaggregate CRA’s revenue by type of contract and geographic location (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
Type of ContractJuly 3,
2021
June 27,
2020
July 3,
2021
June 27,
2020
Consulting services revenues
Fixed-price$36,245 $30,783 $69,678 $59,771 
Time-and-materials111,992 92,248 225,077 189,418 
Total$148,237 $123,031 $294,755 $249,189 
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
Geographic BreakdownJuly 3,
2021
June 27,
2020
July 3,
2021
June 27,
2020
Consulting services revenues
United States$120,810 $99,416 $238,057 $200,156 
United Kingdom19,740 17,931 43,026 36,997 
Other7,687 5,684 13,672 12,036 
Total$148,237 $123,031 $294,755 $249,189 
Schedule of bad debt expense, net of recoveries
The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
July 3,
2021
June 27,
2020
July 3,
2021
June 27,
2020
Bad debt expense (recovery), net$$(102)$(11)$(43)
Schedule of expenses are subject to reimbursement The following expenses are subject to reimbursement (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
July 3,
2021
June 27,
2020
July 3,
2021
June 27,
2020
Reimbursable expenses$17,176 $14,815 $33,655 $31,245 
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) The following table presents the closing balances of CRA's contract liabilities (in thousands):
July 3,
2021
January 2,
2021
Contract liabilities$1,893 $5,527 
CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
July 3,
2021
June 27,
2020
July 3,
2021
June 27,
2020
Amounts included in contract liabilities at the beginning of the period$2,220 $2,940 $5,057 $3,250 
Performance obligations satisfied in previous periods$4,471 $3,554 $2,684 $4,075